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Assessment order allowing deduction without examining the same is erroneous
Case Law Details
- Case Name
- Cairn Energy India (P.) Ltd. Vs Director of Income-tax (International Taxation) (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2004-05
- Courts
- All ITAT, ITAT Chennai
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Assessment order allowing deduction without examining the same is erroneous and CIT can exercise power U/s. 263
IN THE ITAT CHENNAI BENCH ‘C’
Cairn Energy India (P.) Ltd.
versus
Director of Income-tax (International Taxation)
IT APPEAL NO. 714 (MDS.) OF 2009
[Assessment year 2004-05]
DECEMBER 20, 2012
ORDER
Abraham P. George, Accountant Member
In this appeal filed by the assessee, it challenges an order dated 12.3.2009 passed by Director of Income-Tax (International Taxation), Chennai, under Section 263 of Income-tax Act, 1961 (in short ‘the Act’) inter...





